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HMRC internal manual

Employment Income Manual

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Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: a change in the journey with no change in cost

Section 339(7) ITEPA 2003

The test for a change of workplace has two conditions, see EIM32280. So far we have focussed on a change in the cost of the journey.

However, where the journey to the new workplace is significantly different to the journey to the old workplace we can recognise a change of workplace even where the cost of the two journeys is similar. This is illustrated by example EIM32286.